Even the intelligent are bewildered in understanding the intricacies of actions (BG 4.16). There are 3 kinds of actions (BG 4.17):

• karma or pious actions: Actions that are aligned with the scriptural injunctions but executed for selfish enjoyment.
• vikarma or impious actions: Actions that are contrary to the scriptural injunctions and are executed for selfish enjoyment.
• akarma or inactions or transcendental actions: Actions that are executed for Krishna’s pleasure and therefore don’t have any binding effects or reactions.

The word karma generally refers to actions, which generate reactions that bind us to this material world and therefore karma can contextually mean karma, vikarma, or the reactions of an action.

Krishna makes an intriguing point in BG 4.18: one who sees action (karma) in inaction (akarma) and inaction (akarma) in action (karma) is intelligent (buddhimān) and transcendental (yuktaḥ). There is action in inaction when one is externally inactive (or making a show of renunciation) but internally contemplating sense pleasure. On the other hand, there is inaction in action when one is externally active but those actions don’t generate any reaction because of their dedication for the pleasure of Krishna.

There are two facets of transcendental knowledge:

• Understanding Krishna’s transcendental position (covered in a previous section).
• Understanding that actions executed for Krishna’s pleasure are transcendental (covered here).

If one’s every endeavor is devoid of desire for sense gratification, one is considered to be in full knowledge (BG 4.19). For such pure souls, the fire of knowledge has burned all reactions of their actions. In other words, transcendental knowledge is an integral part of transcendental actions.

Krishna next discusses the qualities of transcendental knowledge in action (akarma) in the formative as well as the perfectional stage wherein one is practically active but one’s actions don’t generate any reactions.

Giving up (tyaktvā) attachment to the fruits of action (karma-phalāsaṅgaṁ), ever satisfied (nitya-tṛpto) and independent (nirāśrayaḥ), one actually does not do anything (naiva kiñcit karoti saḥ), although fully engaged in actions (karmaṇy abhipravṛtto ’pi). (BG 4.20)

Free from desires (nirāśīr), with controlled mind and self (yata-cittātmā), giving up all sense of proprietorship (tyakta-sarva-parigrahaḥ) and performing (kurvan) actions (karma) only (kevalaṁ) for basic bodily maintenance (śārīraṁ), one does not incur sinful reactions (nāpnoti kilbiṣam). (BG 4.21) One who is satisfied with gain which comes on its own accord (yadṛcchā-lābha-santuṣṭo), beyond duality (dvandvātīto) free from envy (vimatsaraḥ), equal (samaḥ) in both success and failure (siddhāv asiddhau ca), is not entangled (na nibadhyate), although performing actions (kṛtvāpi). (BG 4.22)